https://www.taxtmi.com/caselaws?id=469220 Customs classification disputes are resolved on the strength of technical evidence: laboratory and expert test reports showing the goods as dolomite blocks under Heading 25181000 outweighed reliance on emails, website material and nomenclature. The analysis states that the burden to prove the Revenue's proposed marble classification remained on the department and was not discharged. It also notes that the absence of one test report with the importer did not shift that burden, especially where other consignments of the same description were supported by expert evidence. Once the classification basis failed, confiscation, redemption fine, interest and penalties were treated as consequential and could not survive. en-us Wed, 11 Sep 2024 00:00:00 +0530 Wed, 10 Jun 2026 17:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469220 Customs classification disputes are resolved on the strength of technical evidence: laboratory and expert test reports showing the goods as dolomite blocks under Heading 25181000 outweighed reliance on emails, website material and nomenclature. The analysis states that the burden to prove the Revenue's proposed marble classification remained on the department and was not discharged. It also notes that the absence of one test report with the importer did not shift that burden, especially where other consignments of the same description were supported by expert evidence. Once the classification basis failed, confiscation, redemption fine, interest and penalties were treated as consequential and could not survive. Case-Laws Customs Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469220